With the full implementation of the HST – Harmonzied Sales Tax – coming into effect July 1st, 2010, a number of items previously taxed at a lower rate – only GST and not subject to PST – are now going to be taxed at the full 13% HST rate.
Below is a summary of some of the items that will be subject to this new tax.
Dry Cleaning Service
Electricity and Heating (Natural Gas/Oil)
Internet Access Services
Home Service Calls by Electrician/Plumber/Carpenter
Landscaping, Lawn Care and Private Snow Removal
Hotel Rooms
Taxis
Camping Sites
Domestic Air, Rail and Bus Travel originating in Ontario
Magazines Purchased by subscription
Home Renovations
Private Resale of Vehicles
Gasoline/Diesel Fuel
Real Estate Commissions
Massage Therapy Services
Vitamins
Green Fees for Golf
Gym and Athletic Membership Fees
Ballet, Karate, Gymnastics, Hockey, Soccer Lessons, etc
Tickets for Live Theatre with 3,200 seats or less
Hockey Rink and Hall Rental Fees
Fitness Trainer Services
Hair Stylist/Barber
Aesthetician Services (Manicures, Pedicures, Facials)
Funeral Services
Legal Fees
Cigarettes and Other Tobacco Products
Nicotine Replacement Products


